Search Rutgers Law Library N.J. Court Opinions

1 LENOX INCORPORATED, a New Jersey corporation, Plaintiff v. OPINION DIRECTOR, DIVISION OF TAXATION, -- rank: 1000

... sustained the validity of a regulation interpreting the relationship between N.J.S.A. 54:10A-19.1(b), as then in effect, and N.J.S ...

docket:	07049-98
court:
decided:	2001-04-20
status:
citation:	19 N.J. Tax 437
Document Size:	74464

2 R.O.P. AVIATION, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 1000

... J.S.A. 54:48-1 to 54-6. See N.J.S.A. 54:10A-19.1 (“The examination of returns and the assessment of ...

docket:	1323-18
court:	NJ Tax Court
decided:	2021-05-27
status:	Published
citation:
Document Size:	52044

3 Black Whale, Inc. v. Dir, Div of Taxation -- rank: 980

... a virtually identical statutory pattern under the Corporation Business Tax N.J.S.A. 54:10A-19.2(a). 4 By the time the Division reversed its ... than 30 day period to request a hearing. 4 Now N.J.S.A. 54:10A-19.2. See L. 1983, c. 36, §23 (eff. January ...

docket:	00470-93
court:
decided:	1995-06-19
status:
citation:	15 N.J. Tax 338
Document Size:	87504

4 Eileen Gifford v. Dir, Div of Taxation -- rank: 942

... complaint was filed beyond the required date set forth in N.J.S.A. 54:10A-19.2, one of the provisions of the Corporate Business Tax ... distinction between N.J.S.A. 54:49-14 and N.J.S.A. 54:10A-19.2. N.J.S.A. 54:49-14 applies to ... error was made and claims that a refund is due. N.J.S.A. 54:10A-19.2 applies when the Director has taken some action against ... reason for allowing only 90 days to appeal pursuant to N.J.S.A. 54:10A-19.2 is that when the Director takes some action against ... with judicial interpretations of the three-month appeal provision of N.J.S.A. 54:10A-19.2(a). See Clairol, Inc. v. Kingsley , 109 N.J ... all practical purposes would convert the three-month period under N.J.S.A. 54:10A-19.2(a) into a much greater period in any ...

docket:	07272-94
court:
decided:	1995-05-17
status:
citation:	15 N.J. Tax 51
Document Size:	45993

5 UNITED PARCEL SERVICE GENERAL SERVICES CO. v. DIRECTOR, DIVISION OF TAXATION, -- rank: 927

... for the imposition of late payment penalties is contained in N.J.S.A. 54:10A-19.1(d), a provision of the CBT Act. This statute ...

docket:	07845-04
court:
decided:	2009-06-05
status:
citation:
Document Size:	163074

6 E.S.S. Co. v. Director, New Jersey Division of Taxation -- rank: 919

... 50-2 (State Uniform Tax Procedure Law), as provided in N.J.S.A. 54:10A-19.1(d). N.J.S.A. 54:49-6 (a ...

docket:	007589-16
court:	NJ Tax Court
decided:	2021-12-03
status:	Unpublished
citation:
Document Size:	46186

7 J.L. Muscarelle, Inc. v. Tp. of Saddle Brook -- rank: 904

... were entertained there because the Court found that the statute ( N.J.S.A. 54:10A-19.2(b)) did not require the taxpayer to post security ...

docket:	05610-94
court:
decided:	1995-02-10
status:
citation:	14 N.J. Tax 453
Document Size:	248600

8 Amplicon, Inc. v. Director, Division of Taxation -- rank: 892

... Division made frequent reference to the Corporation Business Tax statute ( N.J.S.A. 54:10A-19.2) as authority for its analysis. Toys "R" Us , supra ...

docket:	00413-98
court:
decided:	1998-09-18
status:
citation:	18 N.J. Tax 129
Document Size:	106232

9 HEICO CORPORATION v. Director, Division of Taxation -- rank: 892

... at the center of the dispute in the current matter. N.J.S.A. 54:10A-19.2(a) of the Corporation Business Tax Act provides: Any ...

docket:	02638-01
court:
decided:	2002-04-24
status:
citation:	20 N.J. Tax 106
Document Size:	164681

10 HARRY’S LOBSTER HOUSE v. DIRECTOR, DIVISION OF <br -- rank: 789

... A. 54A:9-10(a) (gross income tax withholding); and N.J.S.A. 54:10A-19.2(a) (corporation business tax). Plaintiff in this case did ...

docket:	04978-04
court:
decided:	2006-06-05
status:
citation:
Document Size:	55158

11 SHREE RAM INVESTMENTS INC v. DIRECTOR, DIVISION OF TAXATION -- rank: 781

... N.J.S.A. 54:49-14a-b. Pursuant to N.J.S.A. 54:10A-19.2b, a provision of the Corporation Business Tax Act, "Any ...

docket:	a0600-11
court:	NJ Superior Court Appellate Division
decided:	2013-08-09
status:	unpublished
citation:
Document Size:	40663

12 Don Dan Construction Co. v. Dir, Div of Taxation -- rank: 781

... which must be sought within ninety days of the determination. N.J.S.A. 54:10A-19.2. After the Director has made a determination, the taxpayer ... the Director to be reviewed. This is in accordance with N.J.S.A. 54:10A-19.2, N.J.S.A. 54:51A-14a and R ...

docket:	00529-92
court:
decided:	1995-04-06
status:
citation:	14 N.J. Tax 569
Document Size:	35465

13 LOUIS B. OFF v. DIVISION OF TAXATION -- rank: 766

... prerequisite to the acquisition of jurisdiction by the Division. See N.J.S.A. 54:10A-19.2; Newark v. Fischer , 3 N.J. 488, 493 (1950 ... Kingsley , 109 N.J. Super. 22, 25 (App. Div. 1970).] N.J.S.A. 54:10A-19.2 provides for an appeal by an aggrieved taxpayer within ...

docket:	11123-94
court:
decided:	1996-07-17
status:
citation:	16 N.J. Tax 157
Document Size:	86722

14 GASTIME, INC. v. DIRECTOR, DIVISION OF TAXATION -- rank: 674

... 2 The applicable statutes are the following: Corporation Business Tax - N.J.S.A. 54:10A-19.2 (permitting an appeal to the Tax Court “within ...

docket:	02003-01
court:
decided:	2002-05-24
status:
citation:	20 N.J. Tax 158
Document Size:	47881

15 Harris Corporation v. Dir, Division of Taxation -- rank: 647

... regulation, in particular N.J.S.A. 54:51A-14, N.J.S.A. 54:10A-19.2, and N.J.A.C. 18:1-1.8 ... to run on the date of the Director's action, N.J.S.A. 54:10A-19.2 makes clear that an appeal to the Tax Court ...

docket:	05784-93
court:
decided:	1995-08-03
status:
citation:	15 N.J. Tax 119
Document Size:	42871